Preheat oven to 180°C/350°F (160°C fan) for 20 minutes before starting the batter (Note 8). Place shelf in the middle of the oven.

Place cupcake liners in a standard muffin tin. (Note 9)

Whisk Dry: Whisk flour, baking powder and salt in a large bowl. Set aside.

Heat Milk-Butter: Place butter and milk in a heatproof jug and microwave 2 minutes on high to melt butter. Do not let milk bubble and boil (foam ok). Cover and leave in microwave to keep very warm (stove: cover with lid and leave on turned off stove). (Note 10)

Mix eggs: In a separate, preferably heavy based glass bowl, beat eggs for 30 seconds on speed 6 of a handheld beater.

Add sugar: With the beater still going, pour the sugar in over 30 seconds.

Beat until tripled: Beat eggs for 6 minutes on speed 8, or until tripled in volume and almost pure white.

Add flour: When the egg is whipped, scatter 1/3 flour across surface, then beat on Speed 1 for 5 seconds. Stop beating, add half remaining flour, then mix on Speed 1 for 5 sec. Add remaining flour, then mix on Speed 1 for 5 - 10 sec until the flour is just mixed in. Once you can’t see flour, stop straight away.

Temper milk: Pour hot milk, vanilla and oil into the now empty flour bowl. Add about 3/4 cups of the Egg Batter into the hot milk (don't need to be 100% accurate with amount). Use a whisk to mix until smooth - you can be vigorous here. Will look foamy.

Slowly add milk: With the beater on Speed 1, pour the Milk mixture into the Egg Batter over 15 seconds, then turn beater off.

Scrape and final mix: Scrape down sides and base of bowl. Beat on Speed 1 for 10 seconds - batter should now be smooth and pourable.

Fill muffin tin: Pour batter into muffin tin, filling 2/3 of the way up. Do not fill more (causes flat / sunken surfaces). Easiest to use a standard ice cream scoop with lever.

Bake 22 minutes or until golden and toothpick inserted into middle comes out clean.

Remove from oven. Cool just 2 minutes then use a fork to help remove and place on cooling rack. Cool completely before icing with frosting of choice (Note 11 for ideas), or cream and fresh berries or jam.